President Trump issued April 29 an executive order providing that some of the import tariffs he has imposed this year will not have a cumulative (or “stacking”) effect on covered goods.

Covered Tariffs

When an imported articles is subject to more than one of the tariffs listed below, the EO establishes the following procedure for determining which tariff will apply.

– articles subject to Section 232 tariffs on automobiles and auto parts will not also be subject to (1) tariffs on imports from Canada and Mexico imposed under the International Emergency Economic Powers Act due to concerns about fentanyl and illegal immigration or (2) Section 232 tariffs on imports of steel, aluminum, and derivative articles

– articles subject to the IEEPA tariffs on Canada and Mexico will not also be subject to Section 232 tariffs on imports of steel, aluminum, and derivative articles

– articles subject to Section 232 tariffs on imports of aluminum and derivative articles will also be subject to Section 232 tariffs on imports of steel and derivative articles provided they otherwise satisfy all conditions necessary for application of those tariffs

– similarly, articles subject to Section 232 tariffs on imports of steel and derivative articles will also be subject to Section 232 tariffs on imports of aluminum and derivative articles provided they otherwise satisfy all conditions necessary for application of those tariffs

This EO will apply retroactively to all entries of affected goods made on or after March 4. Any refunds will be processed pursuant to applicable laws as well as U.S. Customs and Border Protection’s standard procedures.

Any changes to the Harmonized Tariff Schedule of the U.S. necessary to comply with this EO must be made no later than 12:01 a.m. EDT on May 16.

Other Tariffs

The EO states that if an imported article is subject to both a tariff described above and one or more other tariffs, all of those tariffs will apply. This includes (but is not limited to) regular column 1 (most-favored-nation) import duties, Section 301 tariffs, tariffs imposed under IEEPA on imports from China, and antidumping and countervailing duties.

ST&R offers a three-pronged approach to avoiding, mitigating, and/or recovering import tariffs. For more information on which of these strategies might be most effective for your business, please contact ST&R.

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